APPELS D'OFFRES : AUDIT DE L'EXERCICE 2025

TERMS OF REFERENCE FOR 2025 AUDIT AND INTERNAL CONTROL
I. BACKGROUND:Good Neighbors International (GNI) is an international humanitarian and development NGO established in South Korea in 1991 and has established operational offices in nearly 40 countries worldwide. Good Neighbors seeks to improve livelihoods, health conditions, education, hygiene, sanitation, access to clean water, promotion of children's rights and establishment of social networks for the disadvantaged.To ensure transparency, which is Good Neighbors' number one priority, GNI follows procedures for executing funds for the public interest through a rational management system, clearly discloses the purpose, direction and content of institutions as well as accounting and auditing, and implements projects in accordance with ethical awareness.To this end, GNI requires for each of its country offices, to hold at least one (01) internal control and one (01) external audit after each accounting period. This document therefore constitutes the Terms of Reference ("ToR") according to which Good Neighbors Cameroon (GNCMR) wishes to engage an audit company to carry out an audit mission to review GNCMR accounts as of December 31, 2025.Auditee: GOOD NEIGHBORS CAMEROONFinancial year: 01 January 2025 - 31 December 2025Number of staff: 50Total number of bank accounts and sub-accounts: 14Number of offices: 03 II. Audit assignmentTo produce an audit report similar to a long-form letter to the directors on the review of the accounts, identified internal control weaknesses and the auditor's recommendations to remedy them.The auditor is expected to make an overall assessment of internal controls based on established internal control standards. The management letter should be attached to the audit report and should address the following topics or issues:  An evaluation of GNCMR's internal control system. A description of any specific internal control weaknesses identified in the practices within GNCMR, and the audit procedures followed to correct or remedy such weaknesses (recommendations to resolve/eliminate the noted internal control weaknesses should also be included). Audit observations and recommandations (see Appendix 2). Categorization of audit observations by risk severity: high, medium or low. Indication of the observations that affect the audit opinion.In addition to the above general assessment, the following specific actions may be taken: Review the process followed in procurement/contracting activities and determine whether it is transparent, competitive, and in compliance with GNCMR procedures Review the process for hiring staff and consultants and determine whether it is transparent, competitive, and in compliance with GNCMR procedures. Review the accounting records and determine if they facilitate monthly financial reporting.III. Objectives of the auditThe objective is to enable the auditor to: a) Express a professional and independent opinion on the financial position of GNCMR as of December 31, 2025.b) Examine the fairness, regularity and reliability of the accounting information provided in the financial statements of the year 2025.c) Ensure that the resources made available to GNCMR are used for the purposes for which they were granted and verify the eligibility of all expendituresd) Verify that the financial statements maintained by GNCMR have been prepared in a manner that accurately reflects financial transactions according to standards of traceability and transparency.e) Verify the adequacy of the internal control system (examine the effectiveness of the internal control system structure, the organization's ability to prepare reliable financ